How to Make It
In a large bowl, whisk together the flour and water until smooth. Set aside Place the panko in a bowl and set aside.
In a large saucepan heat 2 inches of oil to 350° over medium-high heat.
Dip the broccoli in the flour/water mixture. Shake off excess batter. Roll the coated broccoli in the panko until completely coated.
Fry the broccoli until golden brown and crisp, about 3 minutes. Drain on paper towels or a wire rack.
Serve warm with tempura or soy sauce for dipping.